Check my work TB MC Qu. 3-100 At the beginning of the year, manufacturing overhead for the year was.. At the beginning of the year, manufacturing overhead for the year was estimated to be $689,325. At the end of the year, actual direct labor. hours for the year were 36.210 hours, the actual manufacturing overhead for the year was $681000, and manufacturing overhead for the year was overapplied by $25.095. If the predetermined overhead rate is based on direct labor hours, then the estimated direct labor hours at the beginning of the year used in the predetermined overhead rate must have been (Round your intermediate calculations to 2 decimal places.)